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MLI Convention Will Enter Into Full Force And Effect From December 1 2019
Відповідно до повідомлення Міністерства Фінансів України, 8 серпня 2019 до Де&
Ukraine
20 Aug 2019
2
New US Tax Rules Proposed For Digital Content Providers
Although the focus of proposed regulations issued by the US Internal Revenue Service (IRS) on August 9, 2019, may have been on "cloud computing,"ť the proposed regulations provide significant new guidance on the taxation of transfers of digital content as well.
United States
15 Aug 2019
3
Draft IR35 Legislation Published Along With HMRC's Response To The Consultation Earlier This Year
HMRC has published draft IR35 regulations (to come into effect on 6 April 2020) and a summary of the responses received during the consultation process.
UK
30 Jul 2019
4
New And Updated Standard Form Contracts (UK Construction Focus)
Our latest round-up of new and amended standard form construction contracts.
UK
29 Jul 2019
5
Revised Ruling Policy Effective As Of July 1, 2019
On June 28, 2019, the Dutch State Secretary of Finance published a revised decree revising the ruling policy on the basis of which advance certainty
UK
25 Jul 2019
6
Tax Alert: French Digital Services Tax ("DST")
On July 11th, the French Senate gave its final approval on the implementation of a new Digital Services Tax (the "DST") that has been in discussion at parliamentary level since March.
European Union
23 Jul 2019
7
Introduction Of New WHT Requirements Postponed Until 2020
The starting date for full application of the new withholding tax (WHT) system in Poland has been postponed for a second time.
European Union
10 Jul 2019
8
Preparing Your Private Sector Business For Changes To Off-Payroll Working
IR35 is a piece of tax legislation introduced in 2000 to try and prevent individuals engaged as consultants via an intermediary.
UK
17 Jun 2019
9
Update – Employer NICs On Termination Awards
On 25 April 2019, the National Insurance Contributions Bill was introduced to Parliament. The Bill deals with the national insurance contributions (NICs)
UK
30 May 2019
10
EU Court Decides On Abuse In Danish Dividend Tax Cases
On February 26, 2019, the Court of Justice of the European Union (CJEU) decided on two cases (C-116/16 and C-117/16) referred by the Danish Courts.
European Union
29 May 2019
11
JOLCOs – Japanese Government Considers Limiting Tax Benefits To Japanese Equity Where Lessor Pays Interest To Non-Japanese Lenders
In recent years, the traditionally limited pool of lenders into JOLCOs has widened, from consisting mainly of Japanese banks and the Tokyo branches of non-Japanese banks, to include overseas lenders from...
UK
17 Apr 2019
12
Priority In Insolvency – Heavy Lies The Crown (Preference)?
Delivering on the announcement in the Autumn Budget, HMRC issued its consultation "Protecting your taxes in insolvency" on 26 February 2019.
UK
17 Apr 2019
13
New VAT Rules For e-Commerce And Services
The common VAT system plays a fundamental role in the Digital Single Market.
Italy
10 Apr 2019
14
The Italian Patent Box Regime And The Related Tax Advantage Deriving From The Use Of Know-How (In Italian)
Il Patent Box, regolato dalla Legge n. 190/2014 e ss.mm.ii. e dal D.M. del 28 novembre 2017
Italy
1 Apr 2019
15
Multilateral Convention Ratified By The Netherlands
On March 5, 2019, the Upper House (Eerste Kamer) of the Dutch parliament approved the Multilateral Convention to implement tax treaty-related measures to combat base erosion and profit shifting.
Netherlands
19 Mar 2019
16
Kyiv Tax Newsletter (Ukrainian) - March 8, 2019
28 лютого 2019 року Верховна Рада ратифікувала Багатосторонню конвенцію щодо виконанн&
Ukraine
18 Mar 2019
17
Kyiv Tax Newsletter - March 8, 2019
On February 28, 2019, the Supreme Council of Ukraine ratified the Multilateral Convention to implement tax treaty related measures to prevent Base Erosion and Profit Shifting
Ukraine
18 Mar 2019
18
VAT Recovery Of Branches
The extent to which branches may recover VAT has always been unclear.
UK
12 Mar 2019
19
Key Regulatory Developments In Luxembourg - February 2019
Law of 10 November 2009 on payment services.
Luxembourg
8 Mar 2019
20
Upcoming SDLT Changes In England
Stamp Duty Land Tax (SDLT) in England is changing.
UK
6 Mar 2019
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